Tax duplicate and receipt



(Model.) 2 Sheess-Sheet 1.

- H. B. LOWE.

TAX DUPLIGATE AND RECEIPT.

No. 365,396. Patented June Z8. 1887 Q Mw gx X M //v Inf/wol?l @WHW-wey N PEYERS, Pholuthognpher. Washington, ILC.

(Model.) y 2 Sheets-Sheet 2- H. B. LOWE.

TAX DUPLICATEAND RECEIPT.

Patentedirune 28, 1887.

s.. mi j. W m Y y rnouala/ N. PETERs Pmrruchagmwr. wmmgvmnc- UNITED STATES PATENT OFFICE.J

HENRY B. LOWE, OF KOKOMO, INDIANA.

yTAX DUPLICATE AND RECEIPT.

SPECIFICATCON forming pari: of Letters Patent N0. 365,396, dated Fijne 28, 1887.

Application nica november 17, isst. sp1-m1 Namaste. (Model.)

To all whom it may concern:

Be it known that I, HENRY B. Lown, a citizen of the United States of America, residing at Kokomo, in the county of Howard and State of Indiana, have inventedcertain newand useful Improvements in a Combined Tax Duplicate and Receipt, of which the following is a specication, reference being had therein to the accompanying drawings.

My invention relates to a combined tax duplicate and receipt; and it has for its objects to facilitate the work of the tax-collector, to dispense with a separate receipt-book, and to greatly reduce the liability to mistakes. These objects I attainbysecuring a blank receipt between the leaves of the tax-duplicate opposite the name of each tax-payer, which receipt,

\ when filled out,'wi1l bear on its face the necessary transcript from the duplicate, and on its reverse side the receipt proper for the amount paid, the installment paid, and the levies.

Itis well known that in the collection of taxes the laborof thecity or county treasureris very heavy for several days prior t0 the expiration of the time at which he is required by law to close his books, owing to the great number of tax-payers who at that time come forward for a sett-lement. Having so many settlements to make, and in each case having to make a transcript of the duplicate .into a separate receipt-book, the treasurers work is necessarily laborious and tedious; and besides, in his hurry to make as many collections as possible, he is very apt to make mistakes.

By using a tax-duplicate made in accordance with my invention, the treasurer can lill out all the receipts at his leisure,so that when the tax-payer calls to pay his taxes the treasurer has nothing to do but to turn to the accountin the duplicate, sign the receipt, and detach it, not even taking time to enter the credit in the duplicate, as'that can be done with accuracy at any time before final settlement. When the duplicate is sent to the auditor to make out the delinquent list, if a receipt is gone the taxpayer must have his credit; but if it still remains inthe duplicate the treasurer is to be credited by the auditor for taX not collected,

and the tax-payer is to be returned as delinquent.

- addition to the ample time afforded the treas- It is believed that by this means, in

urer in which to make out receipls, there can be but slight possibility of mistakes between either the treasurer and the tax-payer or between the former and the auditor. I

My invention is clearly illustrated in the accompanying drawings, wherein- Figures l and la are plan views of a tax-duplicate with receipts for two of the tax-payers in place in the book, the face of the receipts being shown, one of the receipts representing but one installment of taxes, the receipt for the other installment having been detached. Figs. 2 and 2 are like views of the duplicate and receipts, the latter thrown back onto the opposite page of the duplicate to show the under side of the receipts and to expose entries in the duplicate.

Referring to the drawings, A A represent the tax-duplicate open, one page, A, containing the entries of names of owners, description of lands and lots, Value of same, half and total tax for the year, tc., and the opposite page, Af, containing data from the duplicate of the preceding year, and showing the half-yearly delinquencies, all as usual in this classof books.

B Brepresenthalf-yearly receipts to be used when taxes are payablein semi-annual installments. These receipts are preferably printed on sheets of paper, which are afterward bound or otherwise secured in the book, the receipt B for the first installment of taxes being at the outer end of receipt B', for the second installment, as shown. Each receipt is provided with a stub, b, bearing on its face the name'of the tax-payer, the duplicate number, and the amount of the receipt. When the receipts are given out, these stubs are detached and retained by the treasurer, who makes up his daily cash account from them. As will be seen in Fig. l, the face of the receipt bears the necessary transcript from the tax-duplicate, and, as seen in Fig. 2, the reverse side bears the receipt proper for the amount paid, the installment paid, and the levies.

On reference to Fig. l, it will be observed that neither one of Alcibiades receipts has been detached, which implies that his taxes are wholly delinquent, and therefore penalty and interest are added. Adams, it will be seen, has paid his irstinstallment of taxes and that receipt has been detached; but he is delinquent IOO on the last installment and penalty has been added to his account. Anios has paid all his taxes and the receipts have been given out.

It is evident that if the whole amount of tax were payable at one time but a single receipt would be necessary, the construction and arrangement of which are clearly illustrated in the remaining receipt opposite Adams name, the only change required being in tlie wording.

I prefer to perfoi'ate thereceipt-slieets longitudinally, as at c, but not transversely.

Having thus described my invention, what I claim as new, and desire to secure by Let-ters Patent, is-

l. The combination, with a tax-duplicate, of a detachable tax-payer s receipt secured in the duplicate opposite the name of the tax-payer, substantially as described, and for the purpose set forth.

2. The combination, with a taxduplicate, of adetachable tax-payers receipt provided with a detachable cash-stiib secured iii the duplicate opposite the name of the tax-payer, substantiallyas dcscribed,and for the purpose set forth.

3. The combination, with a tax-duplicate, of detachable installincnttaxr receipts secured in the duplicate opposite the name of the taxpayer, the receipt for the irst installment of taxes being on the outer end of the strip of paper bearing the receipt for the second installnient, substantially as described.

4. The combination, with a tax-duplicate, of detachable installment-tax receipts secured 1n the duplicate opposite the name of the taxpayer, tlie receipt for the first installment of taxes being on the outer end of the strip ot paper bearing the receipt for the second installment, and each receipt being provided with a detachable cash stub, substantially as described, aiid for the purposes set forth.

In testimony whereof I hereunto affix my signature in presence 0f two witnesses.

HENRY B. LOWE.

Witnesses:

N. B. Siiirii, XV. E. BLACKLIDGE. 

